https://www.taxtmi.com/caselaws?id=127314 Tax exemption must be confined to the express language of the statute and cannot be extended by analogy to products derived from exempt goods. On that approach, hotel articles made from rice or flour were not exempt merely because the underlying materials appeared in the exempted schedule, since the exemption provision was treated as exhaustive. Article 286(3) also did not bar the levy because the Essential Supplies Temporary Powers Act, 1946 was not shown to be a parliamentary declaration that the disputed commodities were essential for the life of the community. The sales tax levy was therefore sustained. en-us Mon, 23 Apr 1951 00:00:00 +0530 Thu, 07 Mar 2013 12:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127314 Tax exemption must be confined to the express language of the statute and cannot be extended by analogy to products derived from exempt goods. On that approach, hotel articles made from rice or flour were not exempt merely because the underlying materials appeared in the exempted schedule, since the exemption provision was treated as exhaustive. Article 286(3) also did not bar the levy because the Essential Supplies Temporary Powers Act, 1946 was not shown to be a parliamentary declaration that the disputed commodities were essential for the life of the community. The sales tax levy was therefore sustained. Case-Laws VAT and Sales Tax Mon, 23 Apr 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127314